https://www.taxtmi.com/caselaws?id=788574 A beneficial amending notification changed the import policy from prohibited to restricted before the impugned order, so the later policy applied to the pending matter. On that basis, the restriction confining redemption of the imported goods to re-export was not sustained, and redemption for home consumption was permitted on payment of enhanced value, duties, interest and other applicable dues. The goods remained subject to confiscation-related consequences, but the redemption direction was modified to reflect the amended policy and the importer's request for clearance on payment of dues. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788574 A beneficial amending notification changed the import policy from prohibited to restricted before the impugned order, so the later policy applied to the pending matter. On that basis, the restriction confining redemption of the imported goods to re-export was not sustained, and redemption for home consumption was permitted on payment of enhanced value, duties, interest and other applicable dues. The goods remained subject to confiscation-related consequences, but the redemption direction was modified to reflect the amended policy and the importer's request for clearance on payment of dues. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788574